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Note 7 - Other Real Estate Owned ("OREO") | 9 Months Ended
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Sep. 30, 2024
Notes to Financial Statements |
Real Estate Owned [Text Block] | NOTE 7 – OTHER REAL ESTATE OWNED (“OREO”) The following table presents the activity related to OREO at or for the three and nine months ended September 30, 2024 and 2023:
|  | At or For the Three Months Ended |  |  | At or For the Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Beginning balance |  | $ | — |  |  | $ | 570 |  |  | $ | — |  |  | $ | 570 |
Additions |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Loans transferred to OREO |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance |  | $ | — |  |  | $ | 570 |  |  | $ | — |  |  | $ | 570 |
There were no OREO properties at September 30, 2024 and December 31, 2023. There were no OREO holding costs for the three and nine months ended September 30, 2024 and 2023. There were $21,000 and $96,000 in portfolio mortgage loans collateralized by residential real estate in the process of foreclosure at September 30, 2024 and at December 31, 2023, respectively.

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- Definition The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481990/310-10-45-3 + Details
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